 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 էջ
...follows : §272. Procedure in general— [(a) (1) Petition to The Tax Court of the United States.] If in the case of any taxpayer, the Commissioner determines...a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...amounts previously abated, credited, refunded, or otherwise repaid in respect of sucb tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner...deficiency shall be assessed only as hereinafter provided. Wiihin 6O days after such notice is mailed the taxpayer may file an appeal with the Hoard of Tax Appeals... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 էջ
...which an appeal may be made. It is suggested, therefore, that section 274, subdivision (a) should read as follows: "If, in the case of any taxpayer, the commissioner determines that there is a deficiency with respect to the tax imposed by this title, the taxpayer, except as provided in subdivision (d),... | |
 | United States. Internal Revenue Service - 1924 - 76 էջ
...after the due date of the tax to the expiration of the period of the extension. * * * SEC. 308. (a) If the commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner...determines that there is a deficiency in respect of the tax filed, the Commissioner shall examine it. If it then appears that the correct amount of the tax is... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...the amounts previously abated, refunded, or otherwise repaid in respect of such tax. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
...IV of the Revenue Act of 1921 is hereby increased from three years to five years. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | George Edwin Holmes, Kingman Brewster - 1925 - 248 էջ
...title, except as otherwise provided in Section 277. Section 308. (a) If the Commissioner determined that there is a deficiency in respect of the tax imposed by Part 1 of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | 1926 - 1118 էջ
...previously abated, credited, refunded, or otherwise repaid in respect of such tax. • * •" "Seo. 274 (a) If, in the case of any taxpayer, the Commissioner...shall be assessed only as hereinafter provided. Within CO days after such notice is mailed the taxpayer may file an appeal with the Board of Tax Appeals established... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...IV of the Revenue Act of 1921 is hereby increased from three years to five years. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
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If in the case of any taxpayer, the Commissioner determines that there is a deficiency... 
